Step 1 Place the dried ancho, guajillo, New Mexico and chipotle chiles in a medium bowl and cover with the boiling water. Keep the chiles submerged until they rehydrate and are softened, about 15 minutes. Drain, reserving the water.
Step 2 Meanwhile, in a large bowl, combine the cubed beef with 4 teaspoons salt, 2 teaspoons black pepper, the cumin, oregano and coriander. Toss, making sure the beef is evenly coated and the spices are evenly distributed. Set aside.
Step 3Roast the fresh chiles: Place the poblano and jalapeno chiles on a rack set over a gas stove-top burner heated over high heat. Roast until the skin on all sides of each chile is charred, about 5 minutes, turning frequently. (If you have an electric or ceramic stove top, roast the chiles in the oven using the broiler setting until charred on all sides.) Wrap each pepper in plastic wrap and set aside until the peppers are cool enough to handle, then peel the skin (the skin should stick to the plastic wrap). Rub the plastic wrap against the skin to loosen and remove it. Do not rinse the peppers to remove the skin, as rinsing will remove flavor. Stem and seed each pepper, then dice the peppers into one-fourth inch pieces. Set aside.
Step 4In a large, heavy-bottom pot (preferably cast iron) heated over medium heat, cook the bacon until the fat renders and the bacon is crisp, about 10 minutes. Strain the bacon to a small bowl and set aside. Drain the fat, leaving 3 to 4 tablespoons in the pot. Discard the remaining fat, or save for another use.
Step 5Place the bacon and rehydrated chiles in a blender or food processor. Process until the bacon and chiles are pureed, adding a little of the reserved water (from the rehydrated chiles) as needed to thicken the puree to a paste the consistency of wet cement. Set aside.
Step 6Brown the beef: Heat the bacon fat over high heat until very hot, then sear the beef until browned on all sides (the beef will not be cooked through). The beef will need to be seared in batches, about one-third at a time (sear only enough beef as will fit in a single layer in the pot at a time). Remove the browned beef to a bowl using a slotted spoon and continue until all of the beef is seared. Set aside.
Step 7To the pot, add the onions. Cook over medium heat until the onions soften and just begin to color, 5 to 7 minutes. Stir in the diced poblanos and jalapenos, as well as the minced garlic and achiote paste, if using (be sure to mash the paste well until thoroughly incorporated and there are no lumps). Continue to cook until the garlic is aromatic, 2 to 3 minutes.
Step 8Stir in the tomato paste and increase the heat to medium-high. Cook, stirring frequently, until the tomato paste thickens and darkens slightly, leaving a thin film on the bottom of the pan. Watch carefully and continue to stir, making sure the paste does not burn.
Step 9Immediately stir in the beer, using a wooden spatula or spoon to s